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论文编号：	11934
作者编号：	2320170789
上传时间：	2020/8/13 12:35:38
中文题目：	X医院基于风险管理的内部审计研究
英文题目：	Research on internal audit of X hospital based on risk management
指导老师：	周晓苏 孟祥军
中文关键字：	公立医院;风险管理;内部审计
英文关键字：	Public Hospital; Risk Management; Internal Audit
中文摘要：	公立医院是纳入国家预算管理体系的事业单位。公立医院的管理具有显著的行业特殊性，主要体现在其公益性，即向群众提供便捷，有效的医疗卫生服务。公立医院的内部审计部门主要履行内部监督职能，与各医疗管理部门、行政后勤部门等共同组成内部控制组织体系。目前，国内公立医院的医疗管理体系尚有待完善，内部控制环节也屡屡暴露出重大缺陷。而公立医院现有的、以传统制度为导向的内部审计模式未能充分反映出这些管理缺陷。公立医院内部审计的发展明显滞后于业务管理需求。 近年来，基于风险管理的内部审计已被广泛用作各种审计业务实践中的重要审计概念和模型。将风险管理审计应用于公立医院内部审计项目，对于内部审计部门合理有效地分配审计资源，提高审计质量和管理审计风险具有重要作用。 公立医院改革是新医改的关键环节，在这种特殊的背景下，行业竞争日益激烈，监管机制也日益复杂，公立医院所应对的单位及业务层面的风险也不断增加。由于公立医院特殊的行业特征，决定了公立医院的内部审计工作要想发挥作用，就必须以整个医院的风险分布情况为导向，运用风险管理审计模式开展工作，以适应改革发展的需求，为公立医院行业的进步提供机遇和挑战。
英文摘要：	Public hospitals are public institutions incorporated into the national budget management system. The management of public hospitals has significant industry specificity, which is mainly reflected in its public welfare, that is, to provide convenient and effective medical and health services to the masses. The internal audit department of public hospitals mainly performs internal supervision functions, and forms an internal control organization system together with various medical management departments and administrative logistics departments. At present, the medical management system of domestic public hospitals has yet to be improved, and the internal control links have repeatedly exposed major defects. However, the existing internal audit model of public hospitals, which is oriented by traditional systems, fails to fully reflect these management deficiencies. The development of internal auditing in public hospitals is obviously lagging behind the needs of business management. In recent years, internal audit based on risk management has been widely used as an important audit concept and model in various audit business practices. Applying risk management audits to public hospitals' internal audit projects plays an important role in the rational and effective allocation of audit resources by the internal audit department, improving audit quality and managing audit risks. Public hospital reform is a key link in the new medical reform. Under this special background, industry competition is becoming increasingly fierce, regulatory mechanisms are becoming increasingly complex, and the unit and business-level risks that public hospitals deal with are also increasing. Due to the special industry characteristics of public hospitals, if the internal audit work of public hospitals is to be effective, it must be guided by the risk distribution of the entire hospital and use the risk management audit model to meet the needs of reform and development. The advancement of the hospital industry provides opportunities and challenges.
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